|
U.S. Code as of:
01/19/04
Section 376. Reports to State tobacco tax administrator
(a) Contents
Any person who sells or transfers for profit cigarettes in
interstate commerce, whereby such cigarettes are shipped into a
State taxing the sale or use of cigarettes, to other than a
distributor licensed by or located in such State, or who advertises
or offers cigarettes for such a sale or transfer and shipment,
shall -
(1) first file with the tobacco tax administrator of the State
into which such shipment is made or in which such advertisement
or offer is disseminated a statement setting forth his name and
trade name (if any), and the address of his principal place of
business and of any other place of business; and
(2) not later than the 10th day of each calendar month, file
with the tobacco tax administrator of the State into which such
shipment is made, a memorandum or a copy of the invoice covering
each and every shipment of cigarettes made during the previous
calendar month into such State; the memorandum or invoice in each
case to include the name and address of the person to whom the
shipment was made, the brand, and the quantity thereof.
(b) Presumptive evidence
The fact that any person ships or delivers for shipment any
cigarettes shall, if such shipment is into a State in which such
person has filed a statement with the tobacco tax administrator
under subsection (a)(1) of this section, be presumptive evidence
(1) that such cigarettes were sold, or transferred for profit, by
such person, and (2) that such sale or transfer was to other than a
distributor licensed by or located in such State.
|
|